<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <title></title>
    <style>
        *{
            padding:0;
            margin:0;
        }
        table tr{
            height:70px;
        }
        table tr textarea{
            height:70px;
        }
    </style>
</head>
<body>
    <table border="1" cellspacing="0">
        <tr>
            <td>
                <textarea name="" id="" cols="30" rows="10"></textarea>
            </td>
        </tr>
        <tr>
            <td>
                <textarea name="" id="" cols="30" rows="10"></textarea>
            </td>
        </tr>
    </table>
</body>
</html>